摘要
金融界和实业界都认为航空租赁业发展到了一个历史关头,航空租赁业的发展可以促进经济增长和金融发展,满足民航运输业的跨越式发展的融资需求,并且改善民用航空制造业振兴的市场环境。我国发展航空租赁业的制度瓶颈主要包括法律与交易规则缺失、会计准则和税收条款不清晰、行业监管与市场准入复杂等问题,针对这些问题,我们需要采取加快立法与经营规则制定、以开放促发展,形成飞机租赁市场竞争机制、促进租赁金融工具创新与发展、发展租赁信用与保险工具等。
Both financial circles and business circles think that the development of aviation leasing industry has arrived at a history juncture and the development of aviation leasing industry can promote economic growth and the finance developing. The development of aviation leasing industry can meet the financing need in satisfying the civil aviation development, and improve the marketplace environment for vitalizing civil aviation manufacturing industry. The system bottleneck of the development of the aviation leasing industry includes the hiatus between the law and the business regulation, the accountant criterion and the tax revenue clause being vague and industry inspection and market access being complicated. It is necessary to make laws and managing regulations in order to form the competitive mechanism in the aviation leasing market and to promote the financial leasing as well as the rent credit.
出处
《哈尔滨工业大学学报（社会科学版）》
2007年第3期83-88,共6页
Journal of Harbin Institute of Technology(Social Sciences Edition)
关键词
融资租赁
航空制造业
航空运输
通用航空
financial leasing
China aviation industry
aero - transportation business
general aviation
